CARPENTIA: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CARPENTIA
Largest movements
- Receivables within one year +€10,464
up €10,464 (+10403.3%), from €101 to €10,564
of which Other amounts receivable: +€10,535
- Cash -€5,408
down €5,408 (-5.8%), from €92,725 to €87,316
mainly Receivables within one year (-€10,464) and Tax, wage and social debts (-€7,046)
- Tangible fixed assets -€2,744
down €2,744 (-16.8%), from €16,312 to €13,568
of which Plant, machinery and equipment: -€1,469
- Stocks and contracts +€1,821
up €1,821 (+31.2%), from €5,838 to €7,660
- Reserves +€13,885
up €13,885 (+28.7%), from €48,379 to €62,264
- Tax, wage and social debts -€7,046
down €7,046 (-70.1%), from €10,053 to €3,007
of which Taxes: -€8,723
- Trade debts -€2,220
down €2,220 (-32.2%), from €6,887 to €4,667
- Staff costs +€7,711
up €7,711 (+380.9%), from €2,024 to €9,735
- Gross operating margin +€7,486
up €7,486 (+28.2%), from €26,502 to €33,988
- Other operating charges -€5,900
down €5,900 (-75.5%), from €7,817 to €1,917
- Taxes +€1,331
up €1,331 (+37.4%), from €3,557 to €4,889
- Depreciation +€420
up €420 (+15.5%), from €2,719 to €3,139
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €115,319 | €119,938 | +€4,619 | +4.0% |
| Fixed assets | 21/28 | €16,312 | €13,568 | -€2,744 | -16.8% |
| Tangible fixed assets | 22/27 | €16,312 | €13,568 | -€2,744 | -16.8% |
| Land and buildings | 22 | €9,012 | €7,801 | -€1,211 | -13.4% |
| Plant, machinery and equipment | 23 | €6,293 | €4,824 | -€1,469 | -23.3% |
| Furniture and vehicles | 24 | €1,007 | €943 | -€64 | -6.4% |
| Current assets | 29/58 | €99,008 | €106,370 | +€7,362 | +7.4% |
| Stocks and contracts in progress | 3 | €5,838 | €7,660 | +€1,821 | +31.2% |
| Stocks | 30/36 | €5,838 | €7,660 | +€1,821 | +31.2% |
| Amounts receivable within one year | 40/41 | €101 | €10,564 | +€10,464 | +10403.3% |
| Trade receivables | 40 | €101 | €29 | -€72 | -71.4% |
| Other amounts receivable | 41 | - | €10,535 | +€10,535 | |
| Cash at bank and in hand | 54/58 | €92,725 | €87,316 | -€5,408 | -5.8% |
| Deferred charges and accrued income | 490/1 | €344 | €830 | +€486 | +141.4% |
| Total equity and liabilities | 10/49 | €115,319 | €119,938 | +€4,619 | +4.0% |
| Equity | 10/15 | €98,379 | €112,264 | +€13,885 | +14.1% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €48,379 | €62,264 | +€13,885 | +28.7% |
| Distributable reserves | 133 | €48,379 | €62,264 | +€13,885 | +28.7% |
| Amounts payable | 17/49 | €16,940 | €7,674 | -€9,266 | -54.7% |
| Amounts payable within one year | 42/48 | €16,940 | €7,674 | -€9,266 | -54.7% |
| Trade debts | 44 | €6,887 | €4,667 | -€2,220 | -32.2% |
| Suppliers | 440/4 | €6,887 | €4,667 | -€2,220 | -32.2% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €10,053 | €3,007 | -€7,046 | -70.1% |
| Taxes | 450/3 | €9,611 | €889 | -€8,723 | -90.8% |
| Remuneration and social security | 454/9 | €442 | €2,119 | +€1,676 | +379.0% |
| Remuneration, social security and pensions | 62 | €2,024 | €9,735 | +€7,711 | +380.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,719 | €3,139 | +€420 | +15.5% |
| Other operating charges | 640/8 | €7,817 | €1,917 | -€5,900 | -75.5% |
| Gross operating margin | 9900 | €26,502 | €33,988 | +€7,486 | +28.2% |
| Operating profit (loss) | 9901 | €13,942 | €19,197 | +€5,255 | +37.7% |
| Financial income | 75/76B | €0 | €14 | +€14 | +20028.6% |
| Recurring financial income | 75 | €0 | €14 | +€14 | +20028.6% |
| Financial charges | 65/66B | €437 | €437 | -€0 | -0.1% |
| Recurring financial charges | 65 | €437 | €437 | -€0 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €13,504 | €18,774 | +€5,269 | +39.0% |
| Income taxes | 67/77 | €3,557 | €4,889 | +€1,331 | +37.4% |
| Profit (loss) for the period | 9904 | €9,947 | €13,885 | +€3,938 | +39.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,947 | €13,885 | +€3,938 | +39.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.